The transparency of the form laws and regulations is basics prerequisite that the accounting information publishes, It is the basic basis that the accounting information fully publishes; The transparency principle is one of the mains principle of WTO.

• 法律法规的透明度是会计信息披露的基本前提，是会计信息充分披露的基本依据；透明度原则是WTO的主要原则之一。